The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
This guidance note explains when conversion services supplied to housing associations can be zero-rated.
For an overview of the liability of construction services more broadly, see the Overview ― construction, conversion and renovation guidance note.
In-depth commentary on the legislation and case law on conversion services supplied to housing associations can be found in De Voil Indirect Tax Service V4.240.
Conversion services are normally excluded from the zero-rating for construction (see the Construction ― zero-rating of construction services guidance note). However, conversion services supplied to housing associations can be zero-rated where the following conditions are met:
the supply is to a relevant housing association
the conversion is a non-residential to residential conversion
there is a supply ‘in the course of conversion’
the services are not specifically excluded from zero-rating
(where appropriate) the supplier obtains a zero-rating certificate
VATA 1994, Sch 8, Group 5, Item 3, Notes 12, 20
These conditions are explained further in this guidance note.
In order for the conversion services to be zero-rated, they must be supplied to a ‘relevant housing association’, ie one of the following:
a private registered provider of social housing
a registered social landlord within the meaning of the Housing Act 1996, Part I (Welsh registered social landlords)
a registered social landlord within the meaning of the Housing (Scotland) Act 2010 (asp 17) (Scottish registered social landlords) which is either:
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